Misdeclaration Allegations: Samples Not Tested Can't Solely Support Conclusions Under Notification No.21/2002 Concessional Duty Case.

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....Benefit of Notification No.21/2002 – Concessional Rate of Duty - allegation of misdeclaration of goods - when samples have been drawn and have not sent for testing, in that case, inference cannot be drawn on the basis of mere research - AT....